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The gross area includes exterior wall thickness, all vertical penetrations (mechanical/electrical, plumbing, elevator shafts, stairwells, etc.), basements, and attached garages.
The gross area excludes detached parking, loading docks, or any structure outside the building line.
See the CIDQ reference list for the current/exam version of the ANSI/BOMA standard* Z65.1 for the exact calculation method by building type. Gross area is measured to the outside finished surface of permanent exterior walls.
